Rectification limitation under sales tax rule runs from the mistaken order itself, not from a later final order.

Rule 18 under the Madras General Sales Tax Act, 1939 permits rectification only by the assessing, appellate or revising authority that passed the order containing the apparent mistake, and the three-year limitation runs from the date of that order. The phrase "by him" was treated as decisive, so an assessee cannot seek rectification before a different authority on the basis of a later final appellate or revisional order. The scheme of the Act distinguishes appeals and revisions, and the High Court was not regarded as a revising authority for this purpose. The rectification application was therefore not maintainable.

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Issues: Whether, under rule 18 of the rules made under the Madras General Sales Tax Act, 1939, an assessee could seek rectification from any assessing, appellate or revising authority within three years from the date of the final order, or whether rectification had to be sought before the very authority whose order contained the mistake within three years from that order.

Analysis: Rule 18 expressly empowers the assessing, appellate or revising authority to rectify only a mistake apparent from the record in an order passed by that authority within three years from the date of that order. The expression "by him" was held to be decisive, showing that the limitation runs from the date of the order in which the mistake was committed and not from the date of the eventual final appellate or revisional order. A contrary construction would permit an assessee to move a different authority after later appellate proceedings and would make the words of the rule otiose. The scheme of the Act also distinguishes appeals and revisions, and the High Court was not treated as a revising authority for purposes of rule 18. Since no revision had been filed against the rejection of the rectification request, the application before the Court was incompetent.

Conclusion: Rectification under rule 18 had to be sought before the authority that made the mistake and within three years from that authority's order. The assessee's application was not maintainable.

Ratio Decidendi: Where a rectification provision authorises correction by the assessing, appellate or revising authority, the limitation period runs from the date of the order containing the mistake, and rectification cannot be sought from a different authority on the basis of a later final order.

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